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«1. Produce High Quality Human Resources (Teaching and Learning) Inauguration ceremony of the Diploma in Computer Based Accounting 8th Intake was • ...»

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Progress Report of the Department of Accounting for the 2016

1. Produce High Quality Human Resources (Teaching and Learning)

Inauguration ceremony of the Diploma in Computer Based Accounting 8th Intake was

held on Sunday 10th January 2016. This time department selected 87 students for the

course.

A 4-day skill development training workshop for enhancing auditing skills titled

‘Improving Audit Skills – Training Program’ was organized by the Department of Accounting and was conducted by the International Chartered Accounting firm, Ernst & Young (EY), Sri Lanka for the Second Year undergraduates of the Department from 25th January to 28th January, 2016 at the Postgraduate Institute of Management (PIM). Dr. Athula Manawaduge (on behalf of Prof. Samanthi Seneratne, the Overall Coordinator- Skill Development Program of Intern Accountants), Mr. Devaka Cooray (Staff Partner – EY) and Dr. RoshanAjward (Coordinator – Internship in Accounting and Financial Management Year III program) took part and made speeches in the inauguration ceremony, while Prof. MW Wickramamarachchi, Ms. Anoji De Silva (EY Partner), Dr. Roshan Ajward and Ms. Sanjeevanie Cooray were present in the certificate awarding ceremony in the final day of the workshop. 52 undergraduates participated and 11 resource persons from EY contributed for this workshop. The Department appreciates Dr. Roshan Ajward for organizing and coordinating this event with the assistance of Ms. Thusitha Keerthisinghe (Manager – Training. EY), Mr.

H.M.T.G.C. Sandaruwan (Lecturer, Department of Accounting) and the Accountancy and Financial Management Association (AFMA), the student body of the Department.

Furthermore, the Department extends its gratefulness to Prof. Samanthi Senaratne, the Overall Coordinator - Skill Development Program of Intern Accountants for her support and monitoring of this event in making it a success. Further, the DA is immensely thankful to Prof. Ajantha Dharmasiri, the Director of the PIM for providing the venue to EY at a (very low) nominal fee. The program was well received by the undergraduates and the Department remarks its deepest gratitude to EY.

Inauguration ceremony of the 3rd intake of the Advance Diploma in Computer Based • Accounting program started on 28th February 2016. Coordinator Prof. D Samanthi N P Senaratne, Head Dr W G S Kelum and members of the department were participated this ceremony Prof. D Samanthi N P Senaratne, Mr. A D Nuwan Gunarathne and Ms B Dinushi N • Wijesinghe participated in a workshop on ““Sustainability Reporting as per GRI (Global Reporting Initiative)” on 02nd of February, 2016 at the Hotel Taj Samudra.

Mr A D Nuwan Gunarathne participated in workshop organized by the Institute of • Certified Management Accountants of Sri Lanka on "Maturity Model of the Confederation of Indian Industries (CII)-Total Cost Management Division (TCM)" on Tuesday, 29th March 2016 held at Hotel Taj Samudra.

The Department of Accounting organized a special workshop at the ITRC on • 16.03.2016 on "An overview of the problem of waste and how to design a waste audit" for selected second year students of the Department. The resource person was the former Director of the National Cleaner Production Centre (NCPC), Mr. Sena Peiris. This workshop was coordinated by Mr A D Nuwan Gunarathne.

• Mr. H M Roshan W Herath successfully completed the ACCA, UK Examinations in March 2016 and became Affiliate of ACCA.

• Ms. B Dinushi N Wijesinghe completed her CTHE course and received the certificate on 29th March 2016

• The students who follow ACC 4327: Sustainability Management Accounting course unit visited Balangoda and Horana factories of Bodyline (Pvt) Ltd on 06th of April, 2016 with a view to studying the sustainability management (and accounting) practices followed by the company. The course lecturers, Mr A D Nuwan Gunarathne and Ms B Dinushi N Wijesinghe, also joined this field visit.

The Department of Accounting facilitated a discussion between the representatives of • the United Nations Environmental Programme (UNEP) and United Nations Institute for Training and Research (UNITAR), and the Vice Chancellor and the Dean of FMSC. This discussion provided an opportunity for UNEP and UNITAR to appreciate the actions already taken and future plans underway to make the university a green university. Coordinated by Mr A D N Gunarathne, this discussion was also attended by the Prof. Samanthi Senaratne, the Acting Head of the Department and some representative of the National Cleaner Production Centre (NCPC).

In concurrence to this event, Mr A D Nuwan Gunarathne, conducted a for the second • year students of the Department of Accounting on “Managing and accounting for waste” on 17th of May, 2016 with the aim of creating awareness on sustainable waste management practices and providing guidance in carrying out a waste audit. This workshop was conducted as a special guest lecture under the Management and Personal Capacity Skills Development Programme of the B.Sc. Accounting (Special) Degree Programme and was also attended by the representative of the United Nations Environmental Programme (UNEP) and United Nations Institute for Training and Research (UNITAR).

• The Management and Personal Capacity Skills Deployment Program (MPCSDP) is a sub program of Skill Development of Intern Accountants. It is a program that is conducted by the Department of Accounting for the second year students of the Department during the 1st semester of their degree program. The program is conducted as a series of guest lectures. This program aims at developing the soft skill of the undergraduates such as self-confidence, team building skills, motivation, positive thinking, and social networking etc. In keeping with these the Department of Accounting invites resource persons who are qualified in the area for the guest lecture series. The following table illustrates the objectives and the resource persons of each topic held in the program.





–  –  –

2. Enhance Contribution to knowledge through Research and Publication (Research and Publication) Chamara Kuruppu, Pawan Adhikari, Vijitha Gunarathna, Dayananda • Ambanlangodage,Priyanga Perera and Chaminda Karunarathna published a research paper titled Participatory budgeting in a Sri Lankan urban council: A practice of power and domination in Critical perspectives on Accounting.

Pawan Adhikari, Chamara Kuruppu, Andy Wynne and Mr.Dayananda Ambalangodage • published a research paper titled ‘Diffusion of the cash basis international public Sector Accounting Standard (IPSAS) in less Developed Countries (LDCS) – The Case of the Nepali Central Government’ in The Public Sector Accounting, Accountability and Auditing in Emerging Economies Research in Accounting in Emerging Economies, (VOL.15, ISSN1479-3563/doi:10.118/S1479-356320150000015004 (2015 by Emerald Group Publishing Limited.) Dr.A Roshan Ajward held research workshops and discussions commencing from the • period 12th February to 20st February, 2016 in Waseda University, Japan. The Waseda Accounting Research Center invited Dr. A Roshan Ajward, as the main resource person and contributor of these research workshops, discussions and presentations. The details

of them are as follows:

–  –  –

Dayananda Ambalangodage presented a joint paper with Chamara Kuruppu, • (Buskerud and Vestfold University College, Norway) at Research and Development Study Symposium, World Water Day 2016, organised by National Water Supply and Drainage Board. The Title of the paper -Lessons Learned from Welfare Orientation to Market Orientation: in the case of Sri Lankan Water Board. This was the best paper among 16 papers presented for the conference.

An article titled “The Impact of Situational and Demographic Factors on Ethical • Perceptions of Earnings Management Practices”, which was authored by Dr. Roshan Ajward of the Department of Accounting was published in the second issue of the first volume (July-December 2015) of the NSBM Journal of Management (ISSN #:2465-5643) published by the National School of Business Management (NSBM).

Mr. A D Nuwan Gunarathne served as a guest reviewer of two papers of the • Accounting Research Journal and Managerial Auditing Journal.

Dr. Roshan Ajward contributed as a reviewer for the Colombo Business Journal – • International Journal of Theory and Practice, Faculty of Management & Finance, University of Colombo (1 article).

Mr. A D Nuwan Gunarathne reviewed two chapters of the book titled “Management • Education for Global Leadership” published by IGI Global Publications, USA.

Mr. A D Nuwan Gunarathne served as a guest reviewer of two papers of the Asian •

Journal of Sustainability and Social Responsibility (ISSN: 2365-6417; Publisher:

Springer).

Mr A D Nuwan Gunarathne reviewed a chapter of the book titled “Envisioning • Futures for Environmental and Sustainability Education” in Corcoran, P. B, Weakland, J, and Wals, A E J published by Wageningen Academic Publishers, Wageningen: Netherlands.

Mr A D N Gunarathne (2016) published an article in The Professional Manager • magazine on “Managing E-waste: unseen side of threats and opportunities”. [Issue 10 (March, 2016), pp. 71-73].

3. Contribute to Community Development (Social Responsibility) Dr. Roshan Ajward contributed as a reviewer of the research conference: 3rd • International Research Symposium to be held on 26th January 2016.

Prof. D Samanthi N P Senaratne served as a member of the Panel of Judges of • Association of Chartered Certified Accountants (ACCA) Sri Lanka Awards for Sustainability Reporting 2015. All over the world, ACCA Sustainability Reporting Awards reward companies for excellence in sustainability including economic, environmental and social reporting.

The Department of Accounting partnered with the IT Faculty of the Institute of • Chartered Accountants of Sri Lanka (CASL) to organize a seminar on “e-waste management” on 25th of February, 2016 at the CASL. This was one of the first ever events organized in Sri Lanka which specifically focused on accountants (finance professionals) on the above theme. The following persons from the industry and the Department of Accounting served as the resource persons of the event.

–  –  –

Dr. A Harendra N Kariyawasam, Senior Lecturer, Department of Accounting • participated as a resource person to GCE Advanced Level student seminar at St.

Anthony’s College, Katugastota, Kandy on 16th March, 2016. For this seminar students of respective college and other colleges participated.

Dr. Hilary E Silva, Senior Lecturer, Department of Accounting participated as a •

resource person to GCE Advanced Level student seminar as follows:

Ananda College Colombo-10 Chief Guest at Horana Sri Pali College Alithiya Colloge Dehiwala Bomiriya Central College For these seminars Students of respective colleges and other colleges participated.

Dr. Roshan Ajward made a speech on “Financial Management” at the Diners’ Club on • the occasion of the ‘Offices’ Training Day’ conducted by the Sri Lanka Army General Service Cops on 29th March 2016.

Prof. D Samanthi N P Senaratne and Mr. A D Nuwan Gunarathne served as panelists • in a workshop, “Achieving Excellence in Integrated Reporting”, organized by the Institute of Certified Management Accountants of Sri Lanka on 18th March 2016, held at Hotel Taj Samudra, Colombo.

Prof. D Samanthi N P Seneratne and Mr. M A N Rangajeewa Herath served as a • Resource Person of the Workshop on “Streamlining the Internship Program of Sri Lanka Institute of Advanced Technological Educational Institutes (SLIATE) on 07.04.2016.

Dr. A Anil J Fernando served as a resource person to conduct one day workshop on • Discussion on Capital Market Investments organized by the Colombo Stock Exchange in Hambantota on 29th March 2016 Dr. Hilary E Silva, Senior Lecturer, Department of Accounting participated as a • resource person to G.C.E. Advanced Level student seminar at Kadana De Mazaned College.

Dr. A A J Fernando attended at a Workshop on “National Audit Act” organized by • the World Bank on Tuesday April 19, 2016 at Taj Samudra Hotel, Colombo.

Dr. A A J Fernando resource Person at a workshop on “Preparation of Annual • Implementation Plan 2017 on Education Sector Development Framework and Program (ESDFP)” organized by the Ministry of Education, Information Technology and Cultural Affairs of Sabaragamuwa Province from 18 -20 May 2016 at Sanasa Holiday Resort in Nuwara Eliya.

The workshop organized by Department of Accounting for the G.C.E. Advanced • Level Students of St. Peter’s College Colombo was held on April 29th from 8.00 am to

12.00 noon at Feyol hall of the Management Faculty Building. More than 100 students from the A/L Commerce Section with few teachers participated in the workshop.

During the workshop following academic members from Department of Accounting, Department of Commerce and the ITRC delivered lectures.

Department of Accounting:

• Dr. W G S Kelum

• Dr. Hilary E Silva

• Mr. B Y G Rathnasekara

• Dr. A Harendra N Kariyawasam

• Mr. M A N Rangajeewa Herath

• Mr. U Samitha U K Rodrigo Department of Commerce

• Mr. Gayan Mapitiya

–  –  –

Mr. M A N Rangajeewa Herath served as a Resource Person of the Workshop on • “Streamlining the Internship Program of Sri Lanka Institute of Advanced Technological Educational Institutes (SLIATE) on 10.05.2016.

4. Develop and Update Resource Management and Administrative Systems (Resource Management) A high level discussion was held on 18.02.2016 at the University, to explore the areas • for mutual collaboration between Global Banking and Markets Service Centers of HSBC and Department of Accounting, University of Sri Jayewardenepura. In this meeting, the following areas were taken into consideration.



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